Government of Canada Reports on SR&ED

The Government of Canada often issues reports via multiple departments. While we have grouped some together (Library of Parliament, CRA Reports, Federal Budgets) others are more disbursed. These are sorted by department, then by publication date.

Department of Finance

The purpose of this report is to 1) look at the delivery of the SR&ED program to assess to what extent CRA‘s current plans am responding to the concerns expressed by the SR&ED constituency during the November 2007 consultations; and, 2) to make recommendations to the MNR on options for future action. The program is examined from the perspectives of a policy analyst, a civil servant and a political staffer. Topics include timeliness, eligibility, consistency, dispute resolution, cost of compliance, and stakeholder relations. Note: This is still valid in 2016.

This paper evaluates the federal scientific research and experimental development tax credit, taking into consideration the responsiveness of the private sector to changes in the price of R&D, the spillovers on the rest of the economy from the additional R&D, the economic cost of raising taxes to fund the credit and the administration and compliance costs associated with the credit.

This document…describes the SR&ED tax incentives currently provided by the federal government and their administration; reports amounts of SR&ED expenditures, deductions and tax credits for the period 1988 to 1992; identifies the issues for evaluation in relation to the federal policy and administrative objectives underlying the SR&ED tax incentives; presents the methodologies used to evaluate the different aspects of the performance of the SR&ED tax incentives; and sets forth the findings and conclusions of the evaluation.

This report presents the findings from a survey of large Canadian corporations concerning their cost of complying with federal and provincial corporate income and capital taxes. The survey was administered on behalf of the Technical Committee by the Tax Executives Institute during the summer of 1996, and it inquires about the size and composition of these costs as well as the respondents’ attitudes and suggestions for reform.

Industry Canada

This paper assesses the institutional evolution of the federal Scientific Research and Experimental Development (SR&ED) tax credit. It also develops an institutional frame for examining alternative governmental portfolios for the location and operation of research and development tax incentives.

This study quantifies the compliance costs associated with the tax incentives for scientific research and experimental development (SR&ED) through a survey of companies.

Auditor General of Canada

Auditor General of Canada. 2000. “Canada Customs and Revenue Agency and Department of Finance: Handling Tax Credit Claims for Scientific Research and Experimental Development,” Chapter 6, Report of the Auditor General of Canada.